Delaware House Bill 159

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Spectrum: Partisan Bill (Democrat 6-0)
Status: Engrossed on June 13 2023 - 50% progression, died in committee
Action: 2023-06-13 - Assigned to Elections & Government Affairs Committee in Senate
Pending: Senate Elections & Government Affairs Committee
Text: Latest bill text (Draft #1) [HTML]

The statute in Section 1 is revised to establish that a judgment of record obtained as a result of the Director of Revenue filing the certificate under section 554 of Title 30 of the Delaware Code constitutes a judgment of record of which notice is presumed against the estate of the decedent regardless of the county in this State in which letters are granted. Section 2 modifies the deadline for having a June meeting of DEFAC to account for the for the new Juneteenth holiday. Section 3 enables the Department of Finance and the Division of Revenue to fully administer and enforce taxes where jurisdiction is assigned by the Delaware Code without reference to any specific Title. This avoids the need to revise applicable provisions of Title 30 (by enumerating each applicable title) when changes to the law make the Department responsible for the administration and enforcement of tax and tax-related laws established outside of Title 30. Section 1 of this Act applies to decedents on or at the effective date of this legislation.

An Act To Amend Title 12, Title 29, And Title 30 Of The Delaware Code Relating To Taxes.

Rep. Paul Baumbach [D]	Rep. Sherry Dorsey Walker [D]	Sen. Darius Brown [D]	Sen. Spiros Mantzavinos [D]
Sen. Nicole Poore [D]	Sen. Jack Walsh [D]

2023-06-13 - House - House Third Reading (Y: 21 N: 15 NV: 0 Abs: 5) [PASS]

Date	Chamber	Action
2023-06-13		Assigned to Elections & Government Affairs Committee in Senate
2023-06-13		Passed By House. Votes: 21 YES 15 NO 5 ABSENT
2023-06-06		Reported Out of Committee (Revenue & Finance) in House with 2 Favorable, 7 On Its Merits
2023-05-16		Introduced and Assigned to Revenue & Finance Committee in House

Type	Source
Summary	https://legis.delaware.gov/BillDetail?LegislationId=140400
Text	https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=140400&legislationTypeId=1&docTypeId=2&legislationName=HB159
Roll Call	https://legis.delaware.gov/json/RollCall/GetRollCallVoteByRollCallId#54607